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of <h1>Income Taxable Mainly in Resident State Unless Linked to Permanent Establishment in Other State Under Double Tax Agreement.</h1> Items of income for residents of a Contracting State, not addressed in previous Articles, are taxable only in that State. However, if such income is from business or services conducted through a permanent establishment or fixed base in the other Contracting State, and is connected to that establishment or base, Articles 7 or 14 apply. Despite this, income not covered by previous Articles, but arising in the other Contracting State, may also be taxed there. This provision pertains to the Double Tax Avoidance Agreement between the Contracting States.
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